Home  Journals  International Accounting  11(305) - 2014 March

Depreciation policy of the organizations at the present stage

Available online: 15 March 2014

Subject Heading: ISSUES ON ACCOUNTING

JEL Classification: 

Pages: 13-20

In article the theoretical and practical problems connected with formation of depreciation policy at the Russian enterprises as a component of the general policy of formation of own financial resources, consisting in management of depreciation charges from used fixed assets for the purpose of their reinvestment in a production activity are considered.

Keywords: fixed assets, updating, enterprise, depreciation, policy, state, capital, cost, efficiency, fund

References:

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